<\/p>\n

\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u5f93\u696d\u54e1\u306b\u8d08\u308a\u7269\u3092\u3057\u305f\u969b\u306eGST\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about “About GST of gift to employee”.<\/p>\n

 <\/p>\n

Q \u4f1a\u793e\u3067\u3001\u9577\u304f\u306f\u8db3\u308a\u3066\u304f\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u30d7\u30ec\u30bc\u30f3\u30c8\u3092\u8cfc\u5165\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u969b\u3042\u308b\u7a0b\u5ea6\u306e\u91d1\u984d\u307e\u3067\u306a\u3089\u3001GST\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3067\u304d\u308b\u3068\u805e\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u305d\u3046\u3044\u3063\u305f\u898f\u5247\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

Q Our company would like to send the gift to employee thanks to his long contribution. I heard from someone that this input tax would be claimable. Is there any specific rule in Malaysia?<\/p>\n

 <\/p>\n

A \u4e0a\u9650\u5e74\u9593\u5404\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001500RM\u307e\u3067\u306e\u8d08\u308a\u7269\u306b\u8a72\u5f53\u3059\u308b\u5546\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u9084\u4ed8\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u53d6\u5f15\u306f\u3001GST\u304c\u304b\u304b\u308b\u53d6\u5f15\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u30eb\u30fc\u30eb\u3092\u9069\u7528\u3059\u308b\u969b\u306f\u3001\u5fc5\u305a\u8a3c\u660e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u8a3c\u660e\u306e\u4e00\u822c\u7684\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u5c31\u696d\u898f\u5247\u306b\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u660e\u793a\u3057\u3066\u3044\u308b\u306e\u304c\u591a\u304f\u306e\u4f1a\u793e\u69d8\u3067\u53d6\u3089\u308c\u3066\u3044\u308b\u7b56\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

A Your company will be claimable to this transaction in 500RM at maximum. There is no restriction on the series of gift as long as the total value on the series of gift given to same person in the same year does not exceed RM500.00. But you need some certification of it. In many company, they put some sentences in the employment handbook to clarify this gift rule.<\/p>\n

 <\/p>\n

 <\/p>\n

\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n

See you next week!<\/p>\n

 <\/p>\n

\uff1c\u9023\u7d61\u5148\uff1e<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

\u56fd\u969b\u4e8b\u696d\u90e8 \u30de\u30ec\u30fc\u30b7\u30a2<\/p>\n

\u85e4\u4e95\u5927\u8f14<\/p>\n

TEL: +603-2092-9547\u3000<\/p>\n

 <\/p>\n

<Contact><\/p>\n

 <\/p>\n

Company: Tokyo Consulting Firm Sdn Bhd<\/p>\n

Address: Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

Department: International Department in Malaysia Branch<\/p>\n

Name: Daisuke Fujii<\/p>\n

TEL: +603-2092-9547<\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"  \u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u5f93\u696d\u54e1\u306b\u8d08\u308a\u7269\u3092\u3057\u305f\u969b\u306eGST\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuk […]","protected":false},"author":1,"featured_media":1774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-bi","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/700"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=700"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/700\/revisions"}],"predecessor-version":[{"id":1118,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/700\/revisions\/1118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}